Page 18 - PRAKTIS HEBAT SPM P.AKAUN TG5

Aset Semasa – Inventori Akhir Untung Kasar
(b) Nisbah Ujian Asid = (d) Peratus Untung Kasar atas Jualan = × 100%
Liabiliti Semasa Jualan
RM141 650 – RM78 650 RM39 430
= = × 100%
RM70 825 RM120 530
RM63 000 = 32.71%
=
RM70 825 Akaun Belum Terima
(e) Tempoh Kutipan Hutang = × 365
= 0.89 : 1 Jualan Kredit
RM10 350
= × 365
(c) Untung Bersih = Aset – Liabiliti – Modal Awal RM124 500
= RM241 650 – RM70 825 – RM150 000 = 30.34 hari
= RM20 825
Akaun Belum Bayar
Untung Bersih (f) Tempoh Pembayaran Hutang = × 365
Margin Untung Bersih = × 100% Belian Kredit
Jualan
RM20 825 = RM22 230 × 365
= × 100% RM74 100
RM98 000
=21.25% = 109.5 hari
Untung Bersih
Untung Bersih 6. (a) Pulangan atas Modal = × 100%
(d) Pulangan atas Modal = × 100% Modal Awal
Modal Awal
RM20 825 0.225 = Untung Bersih
= × 100% RM200 000
RM150 000
= 13.88% = RM363 120
Untung Bersih = RM200 000 x 0.225
5. (a) Kos Jualan = Inventori Awal + Belian Bersih + Kos Belian – Inventori Akhir = RM450 000
J2
= RM32 600 + (RM76 100 – RM1 800 – RM2 000) + RM6 000
– RM29 800 Aset Semasa
= RM81 100 (b) Nisbah Semasa = Liabiliti Semasa

Kos Jualan Aset Semasa
(b) Kadar Pusing Ganti Inventori = 2.5 =
Inventori Purata RM11 000 Prinsip Perakaunan
RM81 100 Aset Semasa = RM11 000 x 2.5
= = RM27 500
(RM32 600 + RM29 800) ÷ 2
RM81 100 Nisbah Ujian Asid = Aset Semasa – Inventori Akhir
= Liabiliti Semasa
RM31 200
= 2.6 kali 2 = RM27 500 – Inventori Akhir
RM11 000
(c) Peratus Untung Kasar atas Kos Jualan RM22 000 = RM27 500 – Inventori Akhir Tingkatan 5
Untung Kasar Inventori Akhir = RM27 500 – RM22 000
= × 100% = RM5 500
Kos Jualan
(RM124 500 – RM3 970) – RM81 100 (c) Akaun Belum Terima = RM27 500 – RM5 500 – RM6 671 - RM856
= × 100%
RM81 100 = RM14 473
RM39 430
= × 100% Jawapan (Praktis 1)
RM81 100
= 48.62%

© Penerbitan Pelangi Sdn. Bhd.

09 Jaw Hebat! P.Akaun Tg5.indd 2 12/04/2020 11:31 AM